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Board of Equalization denies one late appeal, grants another after medical-exception review
Summary
During its Board of Equalization session, the commission denied a late-filed appeal from Wendy Louise Knutson for failure to meet statutory exceptions and granted a late appeal by Brooks Fornelius after finding medical complications constituted an extraordinary circumstance that prevented timely filing.
The Board of Equalization met during the Dec. 16 commission meeting to consider late-filed property-tax appeals. BOE staff summarized the statutory exceptions that permit reopening a locally assessed property appeal—county error, factual error in records, medical emergencies, death, or extraordinary circumstances.
Wendy Louise Knutson’s request was denied after staff advised the BOE the submission did not meet the listed exceptions. The board voted to decline the late appeal by motion.
In the next case, the BOE reviewed Brooks Fornelius’s request. Staff explained Fornelius named a medical emergency related to pregnancy complications that led to hospitalization during the appeal period and that multiple owners on the title complicated timing. Commissioners debated whether the hospitalization qualified as an extraordinary circumstance preventing timely appeal. Several commissioners said they would "lean toward" granting in that specific factual context; Commissioner Nickerson moved to approve the late appeal and Commissioner Blocker seconded. The motion carried by voice vote.
BOE members were advised that denied applicants retain the right to appeal to the Utah State Tax Commission. Commissioners emphasized that county staff follow consistent criteria and documentation requirements when evaluating late appeals.
